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Which of the following audit procedures is the most effective in detecting understatement of sales? Analyze the aged trial balance of recorded accounts receivable. Confirm

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Which of the following audit procedures is the most effective in detecting understatement of sales? Analyze the aged trial balance of recorded accounts receivable. Confirm recorded accounts receivable with customers. Trace a sample of shipping documents to sales invoices and examine if they are recorded in the sales journal. Vouch a sample of recorded sales from the sales journal to shipping documents and invoices

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